Marvin Mandel, Governor                        1367

ings; (iv) vehicles acquired by insurance companies as a result of
fire, theft, or collision claims; (v) involuntary transfers of motor
vehicles to a registered dealer when no certificate of title is available.

§ 3-832. Dealer may retain 2% of gross tax collected.

(a)    If the excise tax imposed by section 3-830 is collected by
any dealer for the department for any Class A motor vehicle the
dealer is entitled to apply and credit against the amount of the tax
collected for the department, an amount equal to 2% of the gross tax
collected by him for the department, to cover his expense in the
collection and remittance of the tax.

(b)    If the department finds that a dealer does not have adequate
records or has incorrect records of sales or resales of new or used
motor vehicles, and that the amount of excise tax collected for the
department under section 3-830 on these sales cannot be accurately
determined, the department shall determine the taxable sales of the
dealer for the period or periods involved and compute the tax from
the best information available. The determination and/or computa-
tion shall be prima facie correct.

(c)    If the department determines the sales of new or used ve-
hicles and computes the tax due, it shall levy a deficiency assessment
against the dealer in the amounts specified in section 345 (1) and (2)
of Article 81 of this Code, as amended from time to time. The
department shall notify the dealer of the tax due and of the amount
of the deficiency assessment. Upon the dealer's failure to pay the
tax and assessment within 10 days after receiving notice from the
department, the department may levy, in addition to the tax and
assessment, a penalty in the amount of 25% of the tax due.

(d)    The department is authorized to adopt reasonable rules and
regulations to carry out provisions similar to those contained in
Section 346 of Article 81, as amended from time to time.

(e)    If any dealer fails to keep any records of sales of motor
vehicles, the department may compute the tax due as provided in
Section 357(b) of said Article 81, as amended from time to time.

(f)    All amounts received from any dealer under this section shall
be credited first to penalty and interest accrued of whatever kind
under this section and then to the tax due.

§ 3-833. Refund of overpayment of excise tax.

If the department determines there has been an overpayment of
excise tax levied by section 3-830, or an overpayment has resulted
from whatever cause, the department may submit the overpayments
and the supporting data whether accompanied by written claim or
not, to the Comptroller for refund to the person entitled thereto.

§ 3-834. Fees for issuance of replacements for lost registration and
title materials.

Fees to be charged by the department for the replacement of lost
certificates of title, registration certificates and registration plates
are:

1.    Certificate of title, fifty cents,

2.    Registration card, fifty cents,